{
  "url": "https://openlegislation.uk/income-tax-authorised-unit-trusts-interest-distributions-regulations-2003/introduction",
  "json_url": "https://openlegislation.uk/income-tax-authorised-unit-trusts-interest-distributions-regulations-2003/introduction.json",
  "legislation": "uksi/2003/1830",
  "legislation_title": "The Income Tax (Authorised Unit Trusts) (Interest Distributions) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-authorised-unit-trusts-interest-distributions-regulations-2003",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 16th July 2003\nLaid before the House of Commons 17th July 2003\nComing into force 7th August 2003\nThe Commissioners of Inland Revenue, in exercise of the powers conferred upon them by section 468PB of the Income and Corporation Taxes Act 1988, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1; section 468PB was inserted by section 203of the Finance Act 2003 (c. 14)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/1830/introduction",
    "retrieved_at": "2026-10-29T06:15:31.428732+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}